Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 9600 from 2022-06-09 to 2024-02-20:

Marginal note:Prescribed durable goods

 For the purpose of the definition teaching supplies in subsection 122.9(1) of the Act, the following are prescribed durable goods:

  • (a) books;

  • (b) games and puzzles;

  • (c) containers (such as plastic boxes or banker boxes);

  • (d) educational support software;

  • (e) calculators (including graphing calculators);

  • (f) external data storage devices;

  • (g) web cams, microphones and headphones;

  • (h) multimedia projectors;

  • (i) wireless pointer devices;

  • (j) electronic educational toys;

  • (k) digital timers;

  • (l) speakers;

  • (m) video streaming devices;

  • (n) printers; and

  • (o) laptop, desktop and tablet computers, provided that none of these items are made available to the eligible educator by their employer for use outside of the classroom.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2016, c. 7, s. 60
  • 2022, c. 5, s. 8

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